EBC’s Goods and Services Tax [GST]: Constitutional Law and Policy by Tarun Jain

Description

The book is divided into four sections and explains the constitutional law and policy behind GST in a clear and structured manner. It traces the evolution of the constitutional amendment and the policy journey that led to the introduction of GST. The core portion provides a provision-wise analysis of the Constitution Amendment Act, covering policy background, the 2011 and 2014 Amendment Bills, parliamentary debates, and developments after enactment. The book also explains the key legal and economic concepts forming the foundation of GST, making it a valuable guide for understanding the constitutional framework of GST.

Key Features:

Fully updated Second Edition with the original structure retained.
New chapter explaining the role and working of the GST Council.
Latest constitutional case developments are integrated across chapters.
Content revised to reflect the “One Nation, One Tax” framework, with updated analysis on Fiscal Neutrality.
New section analysing important Supreme Court judgments on GST.
Reworked the Appendix with historic constitutional documents explaining the evolution and philosophy of GST.
This book is intended for indirect tax and GST practitioners, judges, law students, academicians, policy researchers, and chartered accountants seeking a clear and authoritative understanding of the subject.